How do foreign trade companies convert export sales to domestic sales, and how to make specific accounting entries

If tax refund cannot be made due to non-compliance with tax refund regulations, incomplete tax refund vouchers or other reasons, the export sales cost should be adjusted. The procedures for transferring to domestic sales must be completed.

1. Debit: Main business income - foreign sales income

Loan: Main business income - regarded as domestic sales

2. Loan: payable Taxes and fees ---- Value-added tax payable (output tax) export revenue divided by (1 + collection rate) * collection rate

Debit: Other receivables - export tax rebates receivable - value added Tax

3. Credit: Taxes payable----VAT payable (export tax rebate)

Debit: Main business costs-export sales

4. Loans to other receivables - export tax rebates receivable - consumption tax

Borrow: Main business costs - export sales. Please tell me how to make the accounting entries for export tax rebates of foreign trade companies. I will help you next week. I want to go to a foreign trade company to do it

Accounting entries for tax rebates from the purchase of goods to exports of foreign trade companies. When the purchased goods are inspected and put into the warehouse: Debit: Inventory goods - 100,000 yuan of inventory export goods, taxes payable - value-added payable Tax (input tax) 17,000 Yuan Credit: Bank deposit 117,000 Yuan

When exporting customs declaration and sales: Debit: Foreign exchange receivable 123,000 Yuan Credit: Main business income - export sales income 123,000 Yuan

Cost of export goods carried forward: Debit: Main business cost 100,000 yuan Credit: Inventory goods - Inventory export goods 100,000 yuan

When applying for export tax rebate: The amount of VAT to be refunded = 100,000 yuan × 15 %=15000 (yuan);

Transferred VAT amount=100000*2%=2000 (yuan);

Financial treatment of refundable VAT: Debit: Export tax rebate receivable 15,000 yuan loan: Taxes payable - value-added tax (export tax rebate) payable 15,000 yuan

When the input tax is transferred out: Debit: main business cost 2,000 yuan loan: taxes payable - should Pay value-added tax (input tax transfer out) 2,000 yuan

When receiving the value-added tax refund: Debit: bank deposit 15,000 yuan Loan: export tax rebate receivable 15,000 yuan. What are the specific accounting entries for a company purchasing a bus? Do

Borrow: Fixed assets (car purchase invoice) Management expenses (car insurance invoice) Loan: How to make accounting entries for converting bank deposits from export to domestic sales. Due to the wrong source of goods, exports of US$1,200 in August were converted to domestic sales in December.

The original accounting processing is reversed based on the red letter of domestic sales approval, and then the revenue is recognized and taxes are calculated according to normal domestic sales. How to make specific accounting entries for selling cosmetics?

My company is a general taxpayer and sells cosmetics. In March, the other party gave an input invoice of 20,000 yuan (total price and tax) and certified 10,000 yuan that month. Sales did not occur until May, and the invoice was 8131.66 ( (total price and tax), please ask an expert for guidance on how to make specific accounting entries. How many steps are there in one step? Do I still need to carry forward costs at the end of the month? How to carry it forward?

May: Sales revenue: Debit: Cash 8131.66 Credit: Main business income 6950.13 Taxes payable - Value-added tax payable - Output tax 1181.53 Transfer to cost: Debit: Main business costs (sales Cost price of goods) Credit: Inventory goods

In March, 10,000 yuan was certified, the input tax was 1,452.99, and the output tax in May was 11.

How to make accounting entries for closing accounts

If no expenses are incurred, there is no need to do anything. Just close this accounting account.

If expenses are incurred, then include them in financial expenses - handling fees. Foreign trade companies export goods. The difference from domestic sales

Since it is a foreign-owned enterprise and it is registered in China, it is a foreign-invested enterprise to China. Then he relies on the relationship between the parent company and the subsidiary company. After the imported goods arrive, sales in China are his exports. For his parent company, for the Chinese company, it is domestic sales.

Then if he re-exports or resells the goods of this Chinese company to other countries and regions (except China), then he is exporting. What kind of tax should a foreign trade company pay for both domestic and export sales? What tax rate should be used and how to calculate it?

1. For foreign trade companies operating domestic sales, they calculate output tax and input tax just like normal sales. If the business should Taxed consumer goods also need to pay consumption tax.

2. When foreign trade enterprises export tax-free products, output tax is not calculated. At the same time, "exemption, offset and refund" is implemented. To calculate the tax refundable amount, input tax can be deducted. Pay customs duties, urban construction tax, and education surcharge. The customs declaration is how to make accounting entries for domestic sales of imported materials and parts

Incoming material process: This involves foreign currency payment. But the final statement is in RMB, so it can only be reflected in the foreign currency account of bank deposits.

Borrow: Raw materials -

Taxes payable - Import tax payable

Taxes payable - Value-added tax payable

Credit: Accounts Payable

Debit: Accounts Payable

Credit: Bank Deposits - USD*Exchange Rate

Domestic Sales:

Debit: Accounts receivable

Credit: Sales revenue

China's accounting system is local currency accounting. Foreign currencies are recorded at the agreed exchange rate. Therefore, paying for imported materials in foreign currency will only reduce the money in the foreign currency account and convert it into local currency. The cashier's bank journal reflects a decrease in the amount in the foreign currency account. Nothing special about it.

How to make accounting entries for company equity transfer

1. Account processing of Company A

Debit: paid-in capital --- Company B 205w

Debit: actual Received capital---Company C 82w

Loan: Paid-in capital---Company A 287w

2. Account handling of Company C

Debit: long-term Equity investment --- Company A 900,000

Loan: bank deposit 900,000

3. How to handle the accounts of Company D

Borrow: long-term equity investment --- Company A 600,000

Loan: 600,000 bank deposits